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VAT, , z - Coggle Diagram
VAT
Not subject to VAT
Products of cultivation, husbandry and aquatic products
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Tax rate
0%
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Condition to apply 0%
- Sale Contract
- Payment document
- Export Custom declaration
Except case
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House rental, hotel fee, office rental for company in non-tariff zone
Reinsurance oversea, postal and telecommunications services,
5%
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Medical equipment and tools, including specialized medical equipment and tools
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Cultural activities, exhibitions, physical training and sports; performing Arts; product film
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10%
All good, service excpect 0%,5%
Decrease VAT 10%- 8% most of goods,service
Except good, service follow
the list of tax regulation
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Not required to declare,
calculate and pay VAT
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